Field help (NCSMANAG1) 

This field identifies the subject matter expert who has the authority to categorize, prioritize, approve or reject, and monitor corrections for the reported incidence of non-conformance.

The QA manager defined in this field ultimately has full control over the non-conformance incident and the progress of it through the corrective and preventive cycle. They have administrative rights to advance or reverse the non-conformance through the stages of the corrective and preventive cycle as they deem necessary.